Accounting system.



F. 0.'HEUS'ER.

ACCOUNTING SYSTEM.

APPLICATION FILED JAN. 3. 19m.v RENEWED JULY 1.1915.

Patented Mar. 14, 1916.

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I ACCOUNTING SYSTEM.

APPLICATION FILED .IAN- 3. I910. RENEWED JULY h 1915- 1 175 059. Patented Ma1214,1916.

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F. 0. HEUSER.

ACCOUNTING SYSTEM.

APPLICATION FILED JAN. 3, 1910. RENEWED JULY 1, 1915.

1, 175,059. Patented Mar. 14, 1916.

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F. 0. HEUSER.

, ACCOUNTING SYSTEM.

APPLICATION FILED JAN. 3. 1910. RENEWED JULY 1. 1915.

1,175,059. Patented Mar. 14,1916.

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F. O. HEUSER.

ACCOUNTINGSYSTEM. APPLICATION FILED JAN. 3, IQIOQRENEWED JULY 1. 1915.

1,175,059. I Patented Mar. 14,1916.

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F. 0. HEUSER.

ACCOUNTING SYSTEM.

APPLICATION FILED JAN-3,1910- RENEWED JULY 1, 1915.

1 175,059. I Patented Mar. 14,1916.

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FREDERICK O. HEUSER, OF CHICAGO, ILLINGIS, ASSIGNOR, BY MESNE ASSIGNMENTS, T0 WILLIAM B. HEATH, 0F BUFFALO, NEW YORK.

ACCOUNTING SYSTEM.

intense.

Application filed January 3, 1910, Serial No. 536,119. Renewed. July 1, 1915.

To all whom it may concern Be it known that l, Fnnounrcn O. Hnosna, a citizen of the United States, residing at Chicago, in the county of Cool: and State of Illinois, have invented certain new and useful Improvements in Accounting Systems, of which the following is a full, clear, concise, and exact description, reference being had to the accompanying drawings, forming a part of this specification.

My present invention relates to accounting systems and is particularly concerned with automatic mechanism for calculating and indicating the production costs in a manufacturing plant. much to the direct labor cost as to other elements of cost, such as the charges which.

cost of each job, and in association with the means for showing the labor cost of each job, a means for adding the value of the material cost used in he various jobs, andmeans for showing various totals, sub-totals and dificrences which are valuable from an accountants standpoint in showing the condition of the business in connection with which the system is employed.

My present invention is not only an improvement over the system shown and described in my said earlier application, but is an improvement also upon the invention described and claimed in the application-of Charles H. Tallmadge, Serial No. 480,685, filed March 1, 1909. The said Tallmadge application discloses a system in which there is assigned to each ob a ob'register adapted to indicate the direct labor cost of each job.

Each workman is provided with it connect-' ing plug with which connection may be established with any ob register. Each of these plugs controls not only the operation of mechanism to account for the workmans Specification of Letters latent.

It relates not so' Patented Mar. id, 1316.

Serial No. 37,592.

.wages, but controls also the operation of mechanism to account for the overhead charge or burden. There is assigned to each job not only a wage register but also a burregister. The mechanism of this Tallmadge application may be set at a certain point corresponding with the estimated amount of the total burden for an accounting period, as, for example, a month. The burden may be made up of such items as rent, depreciation, insurance, power, superintendence, etc. If during the course of the month it be found that these items are greater or less than was anticipated, the setting of the mechanism may be changed accordingly. The burden-controlling mechanism having been set in this way, the operation of the system is such as to charge the various jobs with a burden cost at a rate corresponding exactly with the predetermined setting.

Generally stated, this result is accomplished den promptly into accord with the setting of the burden-controlling mechanism.

One of the most important improvements of my present invention over that of Tallmadge as above outlined is this: In the Tallmadge application there are no limits to the automatic variation of the burden rate mechanism whereas my application provides means for setting limits within which the burden-actuating mechanism may be automatically regulated. This feature is of importance and should be explained more fully. Assume a factory in which normally 100 hands are employed. Each of these workmen has a certain rate of vages and each job should be charged with the'total of'the wages of the men at work upon that job. In accordance with oneof the best accounting methods of the past, a certain burden rate has been assigned to each workman, and thejob upon which each workman puts his time is charged not only with his direct labor cost but with an additional item dependent upon'the burden rate which has been assigned to the workman. In the methods of the past it has been a dii'licult and awkward matter to change the burden rates from time to time in order to make the burden cost as charged to jobs correspond with the actual burden as it really accrues. If the conditions of work and production were constant and uniform, it would be a matter of comparative simplicity to apportion the burden rates to the workmen and then raise or lower them all, one per cent. or five per cent. or seven per cent, as might be found necessary to make the total of the burden cost as charged to the jobs correspond with the accruing burden. When, however. it is considered that the conditions of production are not constant, but that manv of them vary through wide limits, it will be seen that the ditliculty of properly apportioning the burden is very greatly increased. The cost accounting methods heretofore in vogue have required so much clerical eiltort and so much delay in securir g data and results that it has not been feasible to make a very scientific apportionment of burden or overhead charges. While the system of the Tallmadge application is a long step in advance of the cost accounting methods of the prior art in that the total of the distributed charges is made to correspond exactly and concurrently with the accruing burden. there is one important limitation in. the Tallmadge system in that it is impossible to restrict the operation of the mechanism for adjusting the rate of' each workmans burden to correspond with the total accruing burden. Thus, for ex ample, if in the Tallmadge system only one man out of a normal 100 remained at work his burden rate would be automatically increased until it was equal to the entire accruing burden of the plant. While this might be scientifically justifiable, it is no doubt practically better to scale down the burden rate "to be charged for such a single workm a n.

My invention provides automatic means for limiting the extent to which the burden rates assigned to the workmen may be increased above or decreased below the normal. In connection with this means for limiting the automatic adj stment of the burden. The storing of this excessive burden storing temporarily any undistributed burden. The storing of this excessive burden is wholly automatic and occurs whenever the upper limit of the automatic adjusting mechanism is passed. Not only does the storing mechanism act to absorb any excess of actual burdenover and above that distributed, but when the condition, such as, for example, an increased number of men at work, become such as to warrant the distribution of the excess. the storing mechanism operates automatically to maintain a high burden distribution rate until the stored excess has been delivered in the form of distributed burden. In like manner an automatic storing mechanism is provided to be operated automatically whenever the amount of burden which is distributed exceeds the actual burden. This will occur when the automatic burden rate adjusting mechanism reaches its lower limit. Such an excess of distributed burden over and above the actual accruing burden might occur if a. large additional force of men were placed temporarily at work. If, for any reason, it was deemed preferablenot to reduce the burden rate to correspond with this excesssive number of men. the lower limit of the burden rat'e controlling mechanism would be fixed to distribute the burden at a higher rate than would be strictly warranted by the large number of men at work. This mechanism for storing an excess of distributed burden in like manner operates to maintain the rates of burden distribution at a low level until the accumulation of excessive distributed burden is released.

A certain part of the total burden which is to be distributed can be estimated in advance with a very close approximation to accuracy. The burden due to rent, interest on investment, estimated depreciation, in surance, taxes, etc, is usually known in advance and the rate at which the burden must be distributed per day or per hour to equal these charges is susceptible to exact calcu lation. There are, however, other burden charges which cannot be so readily determined in advance. These might include, for example, the cost of heat, power, light, superintendence and repairs. My invention provides means for setting upon one scale a more or less fixed burden rate corresponding with the first mentioned list of items. Also a second mechanism which may be set at a rate to correspond with the second list of items, and as the actual cost of power is determined, the burden rate controlling mechanism may be adjusted to make up for or correct any error in the prelii'ninarv estimate of burden rate. As many burden rate controlling mechanisms may be employed as may be found convenient to take care of the various burden charges, either fixed or variable. My invention provides means for the distribution of the burden at a rate corresponding with the total set up upon all of time to time to clean upthe factory yards,

etc. The wages of these men may be charged against one or more general job accounts and may be distributed as are wages paid for idle time.

It is one of the features of my invention to provide means for automatically increasing the rate of burden distribution to correspond with the amount of wages thus paid to idle men or to rou-stabc-uts or others who are employed for a few hours or days and then upon work which does not contribute directly to some one of the specific jobs in process. In the preferred form of my invention this automatic distribution of the accruing burden is accomplished by means of a differential gear, one side of which is rotated by a series of mechanisms upon which. are set up, as previously stated, the rates of the several accruing burdens, these rates being adjusted from time to time, it necessary, in order that there may be a correspondence between the rate of burden distribution and the rate of the real burden as found actually to accrue. The other side of this dif erential gear is operated by a mechanism driven at a rate corresponding with the total of the distributed burden. The common gear of this differential gear is connected with a burden rate adjusting mechanism arranged in such a way that when it is :moved by the common gear of the differential all ofthe rates of burden distribution will be increased or decreased as may be required, substantially pro rata. Upon that side of the differential gear which is controlled to correspond with the accruing burden is connected, among other things, a driving mechanism automatically operated at a rate corresponding with the total of the waste wages of idle workmen.

In order that the distribution of burden may be properly effected, each workman, as previously stated, is assigned not only a rate of wages but also a normal burden rate.

The total of the normal burden rates will ordinarily equal the total of the accruing nirden as estimated in advance. The normal burden rate assigned to each workman is dependent upon various items and conditions, such, for example, as his rate of wages, the amount of superintendence he requires, the amount of space he occupies, etc. Whatever the normal burden rate of the various workmen may be, these rates must be varied slightly to correspond with the total of the actual accruing burden it the distributed ob costs are to square 1n.

concurrent with production and concurrent with the various charges as they are incurred. 7

One of the most scientific methods of cost accounting involves the assignment to each machine in the factory of a machine wage rate, that is to say, each machine is regarded as much in the nature of a workman to whom wages arepaid. The wages in case machines would involve those items of expense which are directly associated with the use of the machine. By machine wages then is meant an hourly rate distribution based on the normal running time of the machine and covering all expenses which can best be associated with that machine, as its cost, depreciation, floor space, repairs, power, supplies, etc. It is proper also to assign to each machine a machine burden rate, this being a distribution based on the running time, and covering all other indirect production expense which cannot better be apportioned on the basis of workmen. In case the burden is distributed partly as machine burden rates, it might be well to include general plant cost, depreciation, taxes, etc., whereas the cost of superintendence, general helpers, etc., would clearly be more properly assigned as workmens burden rates. The proper ratio of machine burden to workmens burden will vary in different fact-ories and according to different accountants. In like manner, the distribution of both workmens burden and machine burden may vary in any desired way. No matter how these apportionments may be based or detel-mined, my present invention provides a means for the actual. distribution of these burdens automatically, concurrently, and with mechanical accuracy. It provides also a means for analyzing and indicating the analysis of the burden distribution upon whatever plan it may be made. Furthermore, the actual distribution of burden is mechanically squared with the actual accrual or increment of the burden and is easily checked month by month and day by day. Any variation in the accrual due to special expenses or any variations in the distribution due to idle time of men or machines is instantly and mechanically indicated and is promptly adjusted by an auto matic pro rata increase or decrease of the normal rates. These results are secured by providing eachv machine with mechanism similar to that assigned to each workman, such mechanism being adapted for connec tion by the foreman or superintendent with any job upon which the machine may be engaged. The machine is equipped, furthermore. with an automatic means. such, for example, as an electric switch for increasing the charge made bvthe machine against the job when the machine is in operation. That is to say, a machine may be assigned to a particular piece of work. essary for the workman to set up the machine. l l hile the machine is thus occupied there is no use oi. power, no wear and tear. ll' hen the machine is thus engaged, thereiiore, the job should be charged at a lower rate than when the machine is running with a consumption of power and lubricating oil, and with more or less wear and tear in eX- cess of the normal. depreciation.

lllost authorities on factory cost accounting realize and emphasize the importance of accounting on the basis of the time consumed in production. lVithout analyzing in detail the reasons, it is a fact that quick production is in and of itself an important part of cheap production. Since all of the results secured automatically in the use of my invention are on the basis of time consumed, the analysis of the burden distribution and of the direct production costs as automatically indicated provides a very important aid to the manager in securing elliciencv. discipline, and in the detection and location of leaks and excesses, all of which are essential to cheap production.

Certain Off the arrangements and devices of my invention which contribute to the general ends as above enumerated may be mentioned. There is provided. for example, an indicating means to show the ratio between accruingand distributed burden. The rate controlling switch requires and is provided with double contacts in place of single contacts in order that the throwing of the switch may control both the burden circuit and the wage circuit. In order that a single connection of a single job plug may control the distribution of two sets of impulses coming from two or more sources or fl wing at two or more ditt'erent rates, I provide in association with the job plug a means for electrically connecting with it and thus through it. a number of other plugs. In connection with each machine there may be provided, in accordance with my invention, two switches, one manually controlled. to be used, for example, when the machine is assigned to a job, and the other a machine controlled switch which is automatically operated by some vital part of the machine. this latter switch assuming one position when the machine is not running and another position when it is running.

All of these and many other important "Features oil my invention will be more clearly umlerstood by considering the accompanying drawings. in which Figure 1 shows diagrammatically the mechanism and circuits forming a simplified cmludiment of many features of my invention; Fig. 2- is a diagrammatic representati on of the circuits and. apparatus when complicated by the addition of the means neces sary to take account of the machine costs It is usually necindependently of the direct labor charges; Fig. 3 is a view in front elevation (a part of the cover being removed) of the burden rate controller; Fig. i is a cross-sectional view of the burden rate controller taken on line 1-4 of Fig. 3; Fig. 5 is a cross-sectional view of the burden rate controller taken on line 55 of Fig. 3; Fig. 6 is an end elevation of the burden rate controller, this view showing the right hand end of the mechanism as indicated in F lg. 23; Fig. 7 is a detail view of a spring detent taken in the direction of the arrow on line 7 of F ig. 3; Figs. 8 to 8 show the series of burden rate controller disks; Fig. 9 is a schematic view of the automatically controlled switch associated with the running gear of a machine; and Fig. 1.0 is a view showing the arrangement-oi figures on the numeral wheels of the registers in which the zeros are filled up to appear as solid black ovals.

Perhaps the best idea of mv invention can he gained from following at the outset the simpler circuit drawing Off Fig. 1. Since my present invention is, in a large measure. an amplification of the invention disclosed in my copending application Serial No. 495.717. I wish to call attention to the parts of Fig. 1. which indicate diagrammatically the mechanism and circuit arrangements which have been adopted in working out my present invention. First, taking into account the workmens wages and the means for distributing them. there is provided a direct rate controller DRC. substantially like that of the earlier application aforesaid. The function of this rate controller is to supply impulses of electric current at a large number of ditterent rates per hour. The rates may correspond with the rates of wages for the workmen. each current impulse corresponding. with one cent of wages. Connected with the contacts of the direct rate controller are strips or" spring-jacks lVJ, to TVJ It will be understood that the jacks of each strip are supplied with impulses at a certain rate per hour. the rate of the impulses being different in the case of the different strips of spring-picks.

The mechanism of the direct rate controller is like that of the rate controller dis closed in the application Serial No. 495,717, except that two pairs of contacts are in the present case provided for each, rate instead of a single pair. as in the earlier case. Oneset of contacts is c nnected with the strips of springdacks W3 and takes care of the wages. The other set of contacts is assignei'l to the task of burden accounting which will be considered later. Corresponding with the two sets of contacts in the direct rate controller are two circuit interrupters. Th ese take the form of brushes dinning into mercury baths, that indicated at WB being assigned to the battery or source of current VVS and, connected with those contacts of the direct rate controller which are connected with the wage spring-jacks U. The other mercury interrupter BB is connected with the other source of current BS and supplies impulses to the auxiliary set of contacts AC AC A6,. The brushes of the switches Vi B and BB are insulated from one ancther so that the wage circuits may be electrically independent of the burden circuits. These brushes are drlven through a bevel gear ccnnection by the main shaft MS, this shaft being driven at a uniform rate by any suitable source of power not shown.

Having thus outlined the mechanism for supplying electrical impulses at various rates per hour, we may consider the circuits and apparatus assigned to the individual workmen. To each workman is assigned. a wage register, siX such'registers are shown in Fig. 1, these being designated respectively Vi W Vi, VV Each of the registers comprises order numeral wheels adapted to be driven by electromagnetic motor mechanism or" ratchet or other suitable type as diagrammatically indicated in the drawing, the electromagnetic windings of each register being adapted for connection through the upper, pair of contact springs of a worlrrnans switch to a suitable rate plug. The worlrmens switches are designated respectively S S S10 Sw. Each of these switches includes lever mechanism for opening or closing the contacts in a well known manner, and as indicated in the drawing. The rate plugs are indicated at MRP MRI, MRP. Each workmans rate plug may be inserted in any of r.- the spring-jacks i /J v /1T WJ whereby the rate of impulses flowing through each mans register may be controlled by a payroll clerk. Each workman has access to his own switch S'w whereby he may close his circuit when he begins work in the morning, open hiscircuit when he stops at noon, close the circuit again in the afternoon, and open it at night. Thus he controls the length of time during which impulses may flow through his wage register. 7

The circuit through the workmans wage register includes, in each instance, appropriate contacts oi a selector commutator.

I Thus the wire leading from the workmans shaft MS.

commutatorWC. Upon the insulated up per end of the commutator shaft CS is mounted also a second commutator brush CB this second brush making connection successively with the segments of a secondary wage commutator WC With one exception each of the segments of the commutator WVC is connected with one of the job plugs JP J1, JPW Without going further for the moment, let us assume, as is the fact, that means is provided for con necting any of the job plugs JP with the negative pole of the battery NS. The operation thus far may then be traced as follows: The mercury interrupter W B closes circuit with every revolution of the power Each revolution of this power shaft causes also a one step advancement of the commutator brushes CB and CB Assuming that the rate plug MRP is inserted in thespring-jack of one of the strips VVJ and that the direct rate controller DR-C maintains the closure of the circuit of that spring-jack while the mercury interrupter closes circuit, and assuming also that the workmans switch Sw is closed, a current may be traced, when the brushes CB and CB are in proper position, as follows: from the positive pole of the battery VVS through the mercury switch WB, thence through a pair of main contacts of the direct rate controller to a spring-jack in the strip YVJ, thence to the rate plug MRP through the upper pair of switch springs of the switch S10 thence through the electromagnetic motor mechanism of the workmans wage register thence to the first segment of commutator l/VC thence through the'brush CB (assumed to be in contact with the first segment) thence through the portion CS of the shaft to the brush CB thence to the first contact of commutator WC thence to the job plug JP, and to the negative pole of the battery /VS.

It will be understood that the direct rate controller DRC serves to open such a circuit as that just traced during certain of the closures of the circuit by the mercury switch W13, when enough impulses will be permitted to flow through the direct rate controller contacts to actuate the workmans wage register an amount corresponding with his wages per hour. The opening and closing of the workmans switch Sw controls the completion of the circuit through the wage register corresponding with the hours of work. The commutator brushes for the various wage registers, whereby an opportunity is offered for the flow of a current impulse once each minute, provided the flow of such an impulse is permitted by the contacts of the direct rate controller. It will be apparent, therefore, that each workmans wage register will show at the end of (3B and CB close the circuit successively a pay-roll period the total amount of wages which he has earned during that period. The apparatus provides means also whereby any workmans rate may be changed at will by the pay-roll clerk, it being necessary merely to transfer the mans rate plug MR1 from the spring jack in one strip to a jack in some other strip.

We come now to a consideration of the routing of the current impulses beyond the circuits each of which is individual to a particular workman. My invention provides for the distribution of the wages automatically to and through registers assigned to the various jobs. Thus, assuming that there may be in process in the particular factory any number of jobs from 1 to (3, I provide a set oi six job registers. Since my present invention deals not only with direct labor cost but also with the distribution of the burden, I provide for each job a pair of registers. These are designated in Fig. l as did/ Ji l, JVV and 3B 5B J13", the former taking account of workmens wages and the latter of the burden distribution.

Each pair of registers assigned to a particular job, as, for example, J W and J15 is provided with a common wire, leading, as shown, to the strip of job-jacks JJ It will be noted that a circuit may be traced through the common wire of each pair of job jacks through the electro-magnetic motor mechanism shown diagrammatically in connection with each -j ob wage register, through a wire leading to the negative pole of the wage battery NS, there being included in the common wire leading to the negative pole of the battery a job wage totaling register JlVT and a wage total register lVT. It will now be apparent how the wage impulses of current coming from the individual circuits assigned to the various workmen may be routed through the job wage registers in order that each job wage register may show at all times the direct labor cost of the job to which it is assigned. Take, for example, job wage register JVW. It will. be noted that the common wire leading from the strip of jacks J J 2 may be brought into connection with one or more of the terminals of the workmens 'iidividual circuits by inserting one or more of the job plugs JP into a jack of the strip JJ Assuming the connections thus to be made, the current impulses which pass the various switches on reaching the job plugs will pass on through the job jacks to the common wire of the pair of registers assigned to job 2, where they may be traced through the electromagnetic mechanism of the register 53W, and thence to the wire leading to the job wage total register JVVT, thence on through the wage total register WT, and to the negative pole of the battery WS. Since the workmens individual circults are closed in succession by the brushes and commutators YVC and lVC it will be apparent that there will. be no conflict of current impulses, wherefore the job wage register Jil will be actuated by a niunber ot inumlses correspond ng with the total of the wages oi the workmen assigned to job No. L. In like manner, the job plugs of all of the workmen may be inserted into a spring jack of the strip assign fl. to the job upon which the various workmen are can-- ployed whereby each job wage register will show the total of the direct labor cost of that job and the job wage total register Jll 'l will show the total of all of the wages earned upon productive jobs.

Since it will not always be possible to employ every workman in th factory upon a noductive job, it is desirable to provide means for taking account of the waste wages. ghus, for example, it workman )Io. finishes his work upon job No. 5 and the foreman does not have immediately at hand. some other job to which that workman can be assigned, the foreman will insert the job plug J1" into a waste wage jack of the strip lVlVJ. The wire leading from this strip of waste wage jacks leads first through the electromagnetic ratchet mechanism op erating upon a common gear of the diltcrentia-l gear, (this combination being desig nated by the reference letters lVlVB) and thence to the wire leading to the wage tctal register NT. Disregarding for the moment the function of the waste wage burden meclr anism ll WB, it will be seen that any current impulses coming from the workmans individual circuits and flowing to the waste wage jacks will pass through the wage total register WT on their way to the negative pole of the battery lVS. Thus, while the job wage total register JlVT takes account only to the impulses which pass through the individual job wage registers, the wage total register WT takes account of all ol the wage impulses. The job wage total register will therefore show the total labor cost which can be assigned to particular jobs, whereas the wage total register WT will show the total of the wages earned whether assigned to productive jobs or not.

"We come now to more detailed consideration of the means for distributing the ap- -propriate burden charges to the various jobs. With the system shown in Fig. 1 the total burden is determined from the fiscal accounts. Thus, for example, it will he found that the interest on investment, insur ance, depreciation, heat, light, power, 'iperintendence 7 cost a certain amount per month. The normal working hours per month are known in advance end from these figures is determined the amc-unt of burden charge which must be distributed each hour in order that and any number of other items from the fiscal accounts.

the distributed burden will equal at the end of the month the real burden as determined The apparatus shown in Fig. 1 assumes that the burden dis tribution will be made as a supplemental rate with which each workman is burdened. Thus, for example workman No. 1 may be paid wages at the rate of 22 cents per hour. The number of workmen in the factory being known, and account being taken also of the fact that the burden rate for all of the workmen need not be the same, some, for example, requiring more space and superintendence than others, each workman is assigned a normal burden rate, say in the case of workman No. 1 for example 27 cents per hour. Workman No. 2 may be earning wages at the rate of 35 cents per hour, and since he requires but little superintendence and uses no power, he may be assigned a normal burden rate of 17 cents per hour. 530 on with respect to all of the workmen, each is assigned a normal burden rate supplemental to his rate of wages.

To each workman is assigned not only a wage circuit, but also a burden circuit, the burden circuits being very much like the wage circuits and controlled in much the same manner. Thus for example, workmens switches Sw comprise not only the upper pair of contact springs for controlling the continuity of the circuit of a wage wire, but include also, in each instance, a lower pair of contacts included in the circuit of a burden wire. The individual burden circuits each begin in a burden plug (B1 Bl, BP") and may be traced through a. pair of normally open contacts in the corresponding workmans controlling switch SW7 to a segment of a burden commutator B0 thence at appropriate intervals through the brush of this commutator, the portion CS of thecommutator shaft to the brush of the secondaryv burden commutator RC and thence to the terminals of the individual burden wires or circuits which are identical with the terminals of the individual wage wires or circuits, namely the job plugs J P JP JP. The burden plugs B? are adapted for in srtion in any jack .of'the strips of jacks B3 BJ BJ Without stopping for the moment to consider the mechanism which supplies current impulses to the burden spring jacks, it may be assumed that as in the case of the wage spring jacks WJ,

these strips of burden jacks are supplied with current impulses at different rates, wherefore, the burden rate plug BP assigned to each workman may be plugged into an appropriate burden jack to saddle upon the workman the burden rate appropriate to the peculiar conditions of his labor.

The burden impulses of current flowing from the burden'jacks through the burden w1res or circuits in succession as controlled by the burden commutators BC BC and during the hours of labor as controlled by the workmens switches, flow through the job plugs and the job spring jacks into which the job plugs are inserted, thence through the common wires leading to the pairs of job registers, and thence through paths distinct from those previously traced tor the wage impulses. Since the burden impulses are delivered by a separate source of current, namely the battery BS, it will be apparent that when the burden impulses reach the common wire leading to a pair of job registers the burden impulses will be diverted through the job burden register JB and thence to the wire which leads through the total burden rigister TBR to the negative pole of the battery BS. The result of this arrangement is that the job burden register of each pair of job registers will indicate in a manner corresponding with that in which the job wage registers operate, the total of the burden charges saddled upon the workmen who work upon the j ob to which the particular ob burden register is assigned. So, also, since all of the burden impulses flow through the total burden register TBR, this register will indicate at all times the total of the burden actually distributed to the various jobs in process. This much understood, we may consider therneans for supplying the burden impulses and for varying the various burden rates. direct rate controller is equipped with an auxiliary set of contacts AC AC A0,. Each set of auxiliary contact AC is closed during certain minutes of the hour and open during the remainder of the time. The set of: contacts which controls a twenty cent burden rate may, for example, be closed during every third minute and open during the two minutes which intervene. Each strip of burden spring jacks Ed is connected with oneof the auxiliary contacts of the direct rate controller. The apparatus shown in Fig. 1 may be assumed to be in its normal position wherein 1t will be seen that the strip of jacks B5 is connected through a regulating brush R13 to a segment of the regulating commutator RC, which, in turn, is connected with one. of the pair of auxiliary contacts AC, of the direct rate controller. Each of the other strips of burden spring jacks is in like manner connectec through a regulating brush and a segment of the regulating commutator with set of auxiliary contacts in the direct rate controller. burden jacks B3 is supplied with current impulses at a rate determined by the auxiliary contacts AC of the direct rate controller. The strip of burden spring jacks BJ is supplied with current impulses at Normally, therefore, the strip of It has leen explained that the some other rate as determined by another set of auxiliary contacts in the direct rate controller. In like manner every other strip of burden spring j aclts is supplied with a normal number of current impulses per hour.

The assignment of burden rates to the various workmen is more a matter or ratio or proportion than it is of absolute values or amounts. In order to establish the proper ratio or proportion, however, it is convenient to divide the estimated normal burden between all of the workmen to whom a burden rate is to be assigned; thus, one mans burden rate will be so many cents per hour and another mans normal. burden rate will be some other number of cents per hour. Each workmans burden plug Bl? is inserted in a jack of the strip of burden jacks corresponding; with his normal burden rate. If the actual accruin burden could be known with certainty in advance, or if never cl'ianged, and if the number of workmen and every other condition was con stant, there would be no occasion ever to change the burden rates of the various workmen; but, as a matter of fact, all of the conditions do change, and the estimates of expenses which must be charged as burden cannot in the very nature of things correspond exactly with the facts as in the fu ture they develop.

It is for the purpose of adjusting the burcon rates with which the various workmen are saddled to correspond with 'variations in the accruing burden that the regulating commutator RC and the regulating brushes R13 are provided. It will be seen from the diagrammatic showing of the drawing that the several regulating brushes insulated from each other are carried in a shiftable regulator frame RF. It will be apparent, also, that if the regulator frame is shifted one space to the right the brush connected with the strip of spring jacks Bil will be transferred frcm the position in which it connects with the third set of auxiliary contacts AC, to a position in which it connects with the second set of auxiliary contacts AC there being, of course, a corresponding change in the rate of impulses. In like manner the connection of the regulator brush associated with the strip of burden spring jacks B5 will be transferred from the fourth to the third segment of the regulator commutator with a corresponding change in the rate of impulses. The set of auxiliary contacts AC is connected witl three segments of the regulator commutator, as shown. The auxiliary contacts AC AC and AC. are each connected with five segments of the commutator. The result of this multiple connection of the lower segments of the rate commutator is that a onespace shift of the regulator frame R]? will effect a change in the higher burden rates only. The reason for this arrangement is as follows: The burden rates may vary be tween wide limits. The lowest burden rate may, for example be eight cents per hour and the highest burden rate fifty cents per hour. If, now, we wish to effect a 2% change in all of the burden rates, we should have to raise the fifty cent rate to a rate of fifty-one cents. The eight cent rate would, however, be increased merely to 8.16 cents. Since it is not convenient to make small fractional changes in the burden rates, the means disclosed in the drawing is provided whereby a desired 2% change would effect only the higher burden rates but not the lower burden rates. If the desired change is of a considerable percentage, a rate of ten cents per hour may be raised to eleven cents per hour, while the fifty cont rate would be increased to fifty-live cents per hour. The multiple connection of the segments of the regulating commutator provides for this sort of an adjustment of the burden rates, both when increased above the normal or when decreased below the normal.

Vi e have now to consider the automatic means for shifting the regulator frame and brushes. The frame is provided with a regulating rack RE, which is in mesh with the regulating pinion RP. The pinion is mounted upon a shaft upon which is carried also a bevel gear meshing, as shown, with the common gear of the regulating differential gear RI). The left-hand primary gear RD of this regulating differential is adapted to be driven at a rate corresponding with the rate of the accruing burden. The right-hand primary gear RD of the differential RD is driven by the electromagnetic motor mechanism of the total burden register TEE. The primary gears of the differential RD rotate in opposite directions, wherefore, if they both operate at the same rate. the common gear, which is in mesh with the regulating pinion RP, will stand in a fixed position. If, however, there is a difference in the rates of rotation of the two primary gears of the differential, the common gear will be turned in one direction or the other, depending upon which primary is running more rapidly, and the result of such turning of the common gear will be to shift the regulating frame RF in one direction or the other. as the case may be. If, therefore, the total distributed burden corresponds exactly with the accruing burden as measured by the rotation of the primary gear liD there will be no shifting of the regulator brushes. lVe have now. however, to consider those conditions which would cause the primary gears of the differential RD to rotate at different rates, and thus to shift the regulator brushes into-higher or lower positions, as may be re- 'quired.

to rotate. First, there are absolutely fixed charges which can be known to a certainty .1n .adv'ance,for example, interest on investment, insurance, rent, etc. Second, there are certain items of the overhead expense which will, with certa1nty,be incurred, such fas the coal bill for heat and power, the light,

water supply, and, probably, in most cases superlntendence and clerical help, but just the amount of such expense cannot be positively known in advance. Third, there will be, also, certain overhead expenses which are wholly irregular; for example,'cost of repairing breakdowns, periodic 'cost of house or factory cleaning, and other things of like nature. Then there is another item distinct from the ordinary overhead'charges per 80 which should be taken into account in adjusting the burden rates, namely, the waste or idle time for which wages are paid, but which cannot be charged directly to any particularspecific job. In accordance with my invention, means is provided whereby each of these factors may have its effect in determining the rate of rotation of the primary gear RDR' j To take account of the burden charges of the first three classes I providelone or more accruing burden registers. A burden accruing register for this purpose is fundamen tally a device for causing the rotation of a gear at a predetermined rate. The accruing burden-register of my invention is illustrated m'detail in Figs. 8 to 7'and 8 to 8 9, inclusive. I shall not stop now, however, to describe these mechanisms in detail.

Sutlice itto say that in 1 I have illustrated three such accruing burden registers, des gnated respectively ABR AER and ABR It will be noted that each of these accruing burden registers, as diagrammaticallvillustrated, contains in one corner a sett ng register SR and av setting crank SEC; also, that each register is supplied with power from the main shaft MS through a series of bevel gears. It is to be noted also that each of theaccruing burden registers is provided at the opposite'end from that at which the power is received with a bevel driving gear. these being des gnated respectivelv' as 'DG DGr and DG -Each accruing. burden registeris. in a sense, a set or nestof change gears whereby the power re- 7 cei'ved at a uniform rate at one end may be mat-ionis determ ned by the setting of the setting register SR andthe mechanism assoclated therewith. Each accruing burden The use of the accruing burden registers is as tollows: The known fixed charges .whi ch will accrue during the fiscal month are totaled,fwhereby one may calculate the hourly overhead charge which must be made to correspond with these fixed charges;thus.

lit the fixed-charges are known-to be $2400.00 I per month, I and if there are two hundred working hours in the month, it will be necessary to charge $12.00 per working hour in order that the distributed charges may square in withthe fiscal expenses. The first of theaccruing burden registers may be assigned to take account of the expenses of the first class. It will be necessary for the accountant, therefore;- to set the register SR at $12.00. This adjustment of the setting register of the accruing burden register will adjust the change gear mechanism in such away thatthe motion received in the first accruing burden register from the main shaft will result in the rotation of the driving gear DG at a rate corresponding with $12.00 per hour. At the end of the two hundred hours the driving gear DGr will have rotated an amount corresponding with $2400.00. which will appear upon the numeral'wheels of the register BCR.

The estimated amount of the coal. light, heat, power, water and other like bills for the month is forted and divided between two hundred working hours. This figure 'may be used to determine the setting of the working day of the month, for example, it

is found thatthe cost of 'fuel for the month is going to be higher than was originally estimated, it is only necessary to figure the amount by which the setting of the accruing burden register must be raised in orderthat the total amount of the associated'driving gear may at the end of'theinonth correspond with the actual expense. The setting of this second'accruing burden register may be changed from time to'time as the end of the month approaches so that the trtal of the actual overhead expenses, whatever they may prove to be, will be distributed as burden to the various 3' obs in process.

The third class of overhead expenses, namely, those'which are wholly irregular and which cannot well be figured in advance, may be used to determine from time to time the setting of the third accruing burden register. These irregular expenses may be. distributed. within the month in which they are incurred, or they may be distributed over a number of months, just as may be best warranted by the facts and as determined by the judgment of the ac countant. At whatever hourly rate it is determined to distribute any such extraordinary expenses it is but necessary to set the third accruing burden register at that hourly rate, whereupon the driving gear BG will be driven at the predetermined rate necessary, to distribute the expense within the time decided upon.

In explaining the setting and running of the accruing burden registers I have assumed but three such registers, and have illustrated their function by citing certain assumed items of expense. It will be apparent that it is fcr the accountant in each factory or business in which my invention is installed to determine how the various items shall be charged and classified. The point is, however, that no matter how it is decided to classify the overhead expenses my invention provioes a means for automatically distributing them in a predetermined ratio through the burden rates saddled upon the direct labor costs to the various jobs in process.

The motion derived from the driving gears of the accruing burden registers, no matter how many there may be, is all totaled and transmitted to the primary gear RD of the differential RD. The total amount of this rotation is recorded in the total overhead register TOR, this register being provided with a gear which is in mesh with a gear upon the overhead shaft OS to which the motion of all of the accruing burden registers is transmitted. The way in which this totalization of the motion derived from the three accruing burden registers is accomplished will be understood by reference to the arrows showing the direction of rotation of the various parts. The driving gear DG turns the bevel gear with which it is in mesh in one direction, and, assuming the other two accruing burden registers to be stationary, it will be seen that motion will be transmitted through the differential gears to the overhead shaft OS in such a way as to cause its rotation in the direction of the arrow there shown. If now the driving gear DGr of the second accruing burden register be considered to be in rotation in the direction of the arrow associated with that driving gear, the common gear of the differential with which that driving gear is in mesh will be rotated in the direction of the arrowhead indicated in the periphery of the wheel, and this motion will also result in a rotation of the overhead shaft in the direction of its associated arrow. So also the rotation of the driving gear D8 in the direction of the associated arrow .wil re ult ot -tion at, the en overhead shaft regardless of any motion head shaft in the direction of its arrow; in ether words, the driving gear of each of the accruing burden registers will have its corresponding result in the rotation of the which may be transmitted to the overhead shaft by other accruing burden registers.

One other factor, namely the wages paid for waste or idle time, is to be considered; but before following this factor it may be desirable to assume that the common gears of the differential gears W D associated with the waste wage mechanism and EAD of the excess burden accrual storing mechanism and EDD of the excess distributed burden storage mechanism are stationary. "With this assumption the motion of the overhead shaft OS may be traced through the primary gears and idler pinions of the difierential gears to the primary gear RD the directicn of rotation of the intervening shafts being as indicated by the arrows.

It will be remembered that when any workman is idle his circuit is connected with a waste wage jack of the strip WVVVJ, 9O whereupon current impulses corresponding with the amount of the waste wages will be caused to flow through the circuit of the electromagnetic motor mechanism operatively associated to drive the common gear of the differential WD. Any waste wages will, therefore, result in a rotation of the common gear of the differential .VD in the direction of the arrowhead shown upon the periphery of the common wheel of this differential. The result will be that an amount of motion corresponding with the waste wages will be transmitted to the shaft upon which the righthand primary gear of the differential W D is mounted, and this motion will be transmitted through the differentials EAD and EDD to the primary RD of the regulator differential RD. Geared to the common wheel of the differential VD is the waste wage total register lVNT. A register TAB is connected by gears to the shaft upon which the right-hand primary of the differential VVD is mounted, this register TAB indicating the total of the accrued burden, whether from fixed or variable overhead charges or due to waste wages paid to workmen.

It will, I think, now be apparent how all of the factors of the accruing burden are made to contribute to the rotation of the primary RD of the regulating differential RD. There may at times be no irregular overhead charges to be distributed when, of course, the accruing burden register ABR will be set at zero, and no motion will be transmitted to the primary gear RD from the driving gear DG At such times the driving gear DG is locked by a worm and worm wheel against backward rotation which mi t permit. the escape of, some maand ABBA rate at which the burden is distributed willcorrespond exactly with the rate at which of spring jacks. rates are increased in the spring acks an tion which should be transmitted to the primary gear RD. 80, also, at times there may be no waste wages which should be added to the accruing burden. In this case the common gear of the differential -WD and the waste wage total register WWT will stand at'rest,'the motion of the-accruing burden registers being transmitted through the differential WD, as will be understood. Whenever a workman completes a job and ;is not assigned'to anew job, his job plug willybe. inserted in the strip of waste wage jacks, whereupon the rotation of the common gear of the wage differential WD will ensue, withthe result of an increased rate of rotation in the primary gear BB of the regulating differential RD. It is just such variations'in the accruing burden which give rise to the necessity for an automatic adjustment of the regulating frame RF and brushes RB. Suppose. for example, that the normal number of workmen is saddled with normal burden rates whose total would cor respond with th normal accruing burden as set up in the accruing burden registers A132 It will be apparent that the the burdenaccrues. Since the primary gear RD is rotated at rate corrspondingwith the accruing burden, and since the primary gear RD is rotated at a rate corresponding WVltlitllG distributed burden; and since both rates are the same, there will be no rotation 0); the common gear of the regulating differential RD. If, now, one or more men become idle and are connected with'the waste wage jacks the common gear of the waste wa e differential "W D will be in to rotate and thus to transmit an element of rotation to theprimary gear R13 'The' mo- .ment this primary gearjRD begins to rotate at a speed higher than that of the primary gear RD the common gear of the regulating differential will be rotated in the direction indicated by the small arrow'head. This, in turn, will cause'a rotation of-the regulating pinion RP in the'directicn of the arrow associated therewith, and this will shift the regulating frame and brushes to the right.

This shifting of the regulating brushes will increase theburden rates at which current impulses are supplied to one or more strips As soon as .the burden increased number of impulses will flow through the burden circuits, thereby causing an increased rate of operation in the electromagnetic motor mechanism of-the total distributed burden register TBR, (No nuaneral wheels are shown in connection with TBR and none'are necessary unless the reading be specially desired, it being merely necessary that the electromagnetic motor mechgnnisni should drive the primary. gear RD of the/regulating differential RD.) v Not only may the rate of operation of the common gear ofthe wage differential VD vary from time to time in accordance with the number of idle workmen, but the rate of operation of the driving gear BS and of the driving gear-De": may be varied from time to time,always with the result that the common gear of the regulating differential RD will-be turned forward or back, as may be required,automatically to shift the regulating frame .RF and brushes RB, this, in turn, to adjust the burden rates with which the workmen are saddled, thereby to distribute the whole of the accruing burden and thus to bring the rate of rotation of the primar' gear BB into conformity with that of the primary gear RD whereupon the changing of the burden rates is stopped and made substantially constant at values which will effect the distribution of an amount corres onding with the total accruing burden.

There still remains to be explained in connection with this drawing the mechanism for limiting the adjustment of the burden rates and for storing any excess of accruing burden which is not distributed. or, on the other hand, any excess of distribution. It willbe noted that theregulator frame RF is connected by a link with an indicator hand 1H, this hand working over a suitable dial which shows how far the burden rates may have been shifted fromthe normal and in which direction. A series of'holes at either side of the hand EH is adapted for V the reception of stop pins. A stop pin may be inserted in a hole to one side of the indi cating hand and anotherstop pin may be inserted'ina hole at any desired distance on the other sideof the indicating hand. These stop pins limit the degree of rotation of the indicator hand 1H. and thus of the regulating brushes RB and their frame RF. The result of this construction may be eX- ,plained by an example: If a very largenumden accru'al, and to this end the stop pin comes into play to limit the distance to which the regulating brushes can be shifted to the rigl it. The regulating differential carries the brushes to the right just as far as theywillgo and until the stop pin is encountered. Since the stop pin limits therefore the degree to which the burden rates may be automatically raised above their normal the burden rates of the workmen will not be raised sufiiciently to effect the complete distribution of the accruing burden. While I have illustrated this point by reference to an excess of waste wages, it will be apparent that the stop pins will come into play in the same way in connection with an unusually high rate of burden accrual,no matter from what source the extraordinary expense may come. Furthermore, while I have referred to automatic adjustments to take care of the extremely large accrual of burden, it will be apparent that the mechanism operates automatically to decrease the rates at which the burden is distributed when the rate of the burden accrual is low. A stop pin in like manner limits the percentage by which the normal burden rates may be decreased.

The question will arise as to What becomes of that part of the accruing burden which fails of distribution when the stop pin comes into play to limit the extent to which the normal burden rates may be raised; also, what, it any, compensation is made for a distribution of burden in excess of the accruing burden when the stop 13in at the lower end of the scale limits the extent to which the burden rates are decreased below the normal. The answer is in the storage mechanisms controlled by the excess burden accrual differential EAD and the excess distributed burden differential EDD. Considering first the excess burden accrual differential RAID and the associated mechanism, it will be seen that the common gear of the differential BAD is in mesh with a gear train which leads finally to a stop cam SC with which the stop pawl SP is adapted to cooperate. This stop cam and pawl prevent rotation inv a direction contrary to that indicated by the arrow on the cam SC. The cam and pawl do not. however, prevent rotation of the cam in the direction of the arrow. l'Vhen, therefore, the accruing burden becomes very high and the stop pin has prevented the burden rates from being increased correspondingly, there will be a greater degree of rotation of the primary differential at the left-hand side of the differential EAD than can be absorbed through the primary gear RD of the regulating differential. When the upper stop pin has been encountered, no further rotation of the common gear of the differential RD can ensue, and when this limit is reached the amount of rotation of the primary gear Rll is limited by the amount of contrary rotation of the primary gear R13 The latter is, of course, controlled b the amount of the distributed burden. The result is that the .excess et motioncorrespolldil gwith the excess of accruing burden escapes into the gear train which is in mesh with the common wheel of the differential EAD. This escape :tor the excess motion is, under normal conditions, barred by the tension of the spiral storing spring SS. This spring tends to unwind and thus to bring the notch of the stop cam SC against the pawl SP. The tension of the spring must furthermore be overcome before any motion can be transmitted from the differential EAD into the associated gear train, and the result is that until the stop pin is encountered by the indicator hand 1H the easiest path for the motion of the accruing burden is into the regulating mechanism. It is only when the motion of the regulating mechanism is barred by the stop pin at the upper limit that the tension of the storage spring SS is overcome to permit the absorption of the excess motion, with a consequent rotation of the gear train. The ratio of gearing is made such that the stop cam SC will never receive as much as a full rotation, the result being that as soon as the accruing burden rate drops below that of the distributed burden rate, or, to put the matter rerersely, as soon as the rate of burden distribution begins to ex ceed the rate of burden accrual, there will be a tendency -tor the speed of rotation of the primary gear R13 of the regulating differential to drop below that of the associated primary gear RD? This would re* sult in shifting the regulating frame to the left. But here the storage mechanism comes in to :eep up the burden rate until the stored excess of accrued burden has been discharged. It will be remembered that the spring SS is a stiff one, whereupon the common gear of the differential EAD will be driven. by this s ring to supply power to the primary gear RD of the regulating diiierential as soon as an outlet through this channel. is afforded for the power stored in the spring SS. The result is that the power stored in the spring SS will be supplied through the common gear of the diflerential EAD to keep the speed of rotation of the primar gear RD up to that of the primary gear BB thus preventing any backward rotation of the common ear of the regulating differential RD until the full amount of power stored in the spring SS has been discharged. This point will be reached when the cam SC has returned to the posi ion shown in the drawing, in which the notch engages the pawl SP to stop the further unwind ng of the spring SS.

Associated with one of the gears of the storage train is a holding ratchet HR and i an associated holding pawl HP. If after there has been a greater or less storage of excess accru d burden in the storage register EAR. which is eared to the gear train of the spring. SS, the. accountant wishes-to hold the amount stored for future distribution he has but to throw the holding pawl HP into the position in which it will engage the teeth of, the ratchet wheel HR, thus preventing the unwinding of the spring SS with consequentdischarge of accrued burden into the system. The stored excess may be held for distribution later at any appropriate time, if such course seems to the accountant warranted and desirable under the circumstances of the storage of the excess.

T he differential gear EDD is associated in like manner with storage mechanism for storing the excess of distributed burden operate to store any departure on either side from the full and complete distribution of burden precisely in accordance with the accrual of burden, and, later, when the conditions have returned more nearly to their normal, the storage mechanisms operate automatically, unless checked by the holding mechanism manually operated, to maintain burdenrates'ditfering, if need be, from those which would otherwise be established automatically to clear the system of any excess w 11Cl1 may have been accumulated during the abnormal period or periods.

Before proceeding to a description of the more complete embodiment of my invention, as shown in some of the other drawings, it may be well to mention some of the more important features diagrammaticallydisclosed in this Fig. 1. The system thus far explained in more or less detail provides for the assignment toeach workman of a burden rate, which is quite distinct from his wage rate. The normal burden rate for each workman is determined by the accountant upon the basis of any and all information and data at his command. The accruing burden, as determined from the commercial or fiscal accounts, may be determined with a fair degree of approximation in advance','and this preliminary estimate is made the basis upon which the normal burden rates areassigned. As time progresses, however, it will be foundthat the actual accruingburden does not correspond exactly with the accruing burden as estimated in advance; The accountant may, in accordance with my invention, adjust the setting of .the accruing burden registers or controllers to correspond with any such deviations from the estimated accruing burden.

*Theapparatus operates automatically to reetc.

adjust some or all of the burden rates assigned to the workmen to insure the prorata distribution of the whole of the accruing burden, as determined by experience and as set by the accountant in the accruing burden registers. The mechanism accomplishes the distribution of the burden quite'automatically, and it is necessary for the accountant merely to check and follow the fiscal accounts and to set the accruing burden registers in conformity therewith.

My inventicn, as thus far described, provides also a means for checking, in so far as may be desired, the automatic adjust ment of burden rates to conform with the fiscal accounts, as determined by experi-' ence, so that any unusual excess at one period is automatically held to be distributed over a longer period if desired. If, on the other hand, itis desired'to hold the excess for a time before beginning or completing its automatic distribution, the accountant has it in his control to lock either or both of thestorage mechanisms so that they will not discharge their accumulations until he decides to unlock them, thus releasing the excess to Ice-distributed.

I have prepared the drawing of Fig. 1 to explain the features of my invention thus far described for "the sake of simplifying the exposition. In Fig. 2 I have illustrated the essentials of what is shown in Fig. 1

but have added considerably thereto. F igi 2 discloses in diagrammatic form the mechamsm necessary for cost accountmg upon a plan which involves the consideration of the various machines in a factory as wage earning devices. The plan of accounting for which this mechanism of Fig. 2 is adapted involves the assignment to each machine of a rate :of wages; in fact, two rates of wages. The machine is assigned a low rate of wages corresponding with occupied time but time in which themachine is not running and using power, lubricants,

Take, for example, the case of a turning lathe in a machine shop. The machinist is given a cylinder to bore upon this lathe. It may require anhours time for the machinist to fit the necessary chucks, lay out the tools and clamp the cylinder in place. The machine. is during this period occupied but not running. The lathe is as signed a rate of so-called machine wages for such unoccupied time, and the job of boring the cylinder or making the engine of which the cylinder is to be a part is charged with the lathe or machine wages for one hour of occupied time. \Vhen the lathe is running, as in boringthe cylinder, it consumes power, requires lubricant, and is subject to a much higher rate of depreciation than when occupied merely in setting up operations. Obviously there should be a higher rate of machine wages for such running time, and my invention provides for cost accounting upon the basis of an in creased rate of wages for running time of machines.

In a manner corresponding with that in which each workman is saddled with a burden rate so also it may be desirable to saddle each machine with a burden rate which is independent of the machine wages. In a factory fully equipped with my invention then we have automatic means for charging the workmens wages to the jobs upon which they are at work. \Ve have also a means for accounting for the waste or idle time of workmen. So also we have automatic means for distributing upon the basis of the workmens time any part of the overhead expenses or burden, and there is included automatically in the burden thus to be distributed the wages which must be paid to idle men during any one' of the productive periods. So also the expense to which a factory organization is put in maintaining and running its machines is automatically charged against the various jobs upon which the machines are put to work, all in accordance with scientific data and conclusions which may be drawn once and for all by the accountant and which may be changed or varied from time to time at his direction. The expense directly incurred on account of the machines is, as l. have explained, higher when the machine is running than when it idle, and the time of the machines is automatically charged against the jobs at different rates, the changing of the occupied rate to the running rate, or vice versa, being accomplished automatically by the machine itself and with no attention whatever on the part of the operator. Furthermore, any expenses which from a scientific analysis are more properly to be charged as machine burden rates than as machine rates or wages, are automatically handled through the burden rates with which the circuits of the various machines are saddled.

My'invention provides a set of registers for the cost account of each job, so that the analysis of the various items of cost will appear in connecticn with each job. Thus, there in assigned to each job account a register of workmens wages and a register of burden distributed on the basis of work mens time. There is also a machine wage register and a register of the burden costs distributed on the basis of machine time. Various totals and differences are automatically indicated by registers variously connected in circuits, as will more fully appear.

It will be noted that Fig. 2 follows in a general way the outline of Fig. 1, there be ing, however, additions necessary to illustratev the accounting of machine wages and burden. In explaining this figure I shall refrain so far as possible from repeating the Y detailed description of parts already covered in connection with F ig. 1; so also I shall not place upon Fig. 2 duplicates of all of the reference characters on Fig. 1. The identity of the parts will readily appear, however, from a comparison of the drawings themselves. Fig. 2 indicates registers for accounting six jobs J J J. As indicated, in connection with ch 1 there are four registers assigned to each job, the first JlV taking account of the mens wages, the second, J3 taking account of the mens burden rates or costs, a third, JMlV taking account of the machine wages and a fourth, J MR taking account of the machine burden costs. At W NV and V are indicated three of the workmens wage registers of Fig. 1, the circuit of each such register terminating at one end in a mans rate plug, as, for exa1nple,l\lRP ,and at the other end after passing through the commutator segments and brushes in the sleeve contacts of job plugs, such as JP Each such circuit is controlled by a workmans switch S10 as in Fig. 1, and as in Fig. 1 also each individual workmans circuit is provided also with a burden rate plug, as, for example, 131. The rate controlling plugs are adapted for insertion in jacks of strips connected with a direct rate controller DRC, as in Fig. 1. Except as for the routing of the impulses fiowing through these individual circuits after they reach the spring jacks connected with the job registers, I do not believe it will be necessary to repeat the detailed description given with respect to these parts as illustrated in Fig. 1.

Coming now to the consideration of the mechanism for handling the machine wages and burden, it may be said at the outset that the construction and mode of operation is very much like that explained in connection with the workmens wages and burden rates. At each machine is placed a key or lock con trolled switch adapted to be closed or opened at will by the foreman or superintendent. Three such machine switches or keys are indicated at MK, MR and MK3, the last of these being shown in the closed position. Each machine is provided also with a running switch RS10 RS20 or RS20 \Vithout stopping now to explain in detail the construction and mode of o eration of those running switches be it said that the contacts of each are automatically closed when the machine runs and automatically opened when the machine stops running, the opening and clcsing of the switch contacts being under the control of some vital part of the machine, as, for example, the main spindle or some feed screw. On account of the two wage rates which are assigned to each machine it is necessary to provide two circuits. T he circuit for the occupied rate of machine 

